Skip to main content
Back

Information for ruling 600014357

This section is Advance Tariff Ruling

Start date
02 Dec 2025
Expiry date
01 Dec 2028
Description
Gummy Bear Sweet Jellied sweets for human consumption. Ingredients: Glucose Syrup, Sugar, Water, Beef Gelatin, Fruit Juice Concentrate, Acid, Flavouring, Colouring Food Extract, Colourant Natural, Vegetable Oil (palm), Glazing agent (Carnauba Wax), Glazing agent (Beeswax)
Keywords
  • PALM OIL
  • GLUCOSE SYRUP
  • SUGARS
  • FRUIT JUICES
  • CONFECTIONERY
  • FRUIT JELLIES
  • BEEF GELATIN
  • JELLIED SWEETS
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704 - Sugar confectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify the goods to subheading level 170490 - Other than chewing gum, whether or not sugar-coated 8 Digit Code 17049065 - Other: gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery Also classified in accordance with: Chapter 20 Note 2 Harmonised System Explanatory Notes (HSENs) 1704